Minnesota Legislature
Office of the Revisor of Statutes
2023 Minnesota Statutes Index (topics)
CORPORATIONS
Accounting officers, personal property, owned, possessed, or controlled by, Minn. Statutes 2023 273.25
Acknowledgments, power to take, Minn. Statutes 2023 358.25
Affidavits, dissolution proceedings, evidence, Minn. Statutes 2023 316.18
Affidavits of identification, instruments affecting title to real property, evidence, Minn. Statutes 2023 507.29
Affiliated corporations, see Corporations under INCOME AND FRANCHISE TAXES
Affiliated group of corporations, services between, sales and use taxes, exclusion, Minn. Statutes 2023 297A.61
Affiliates, corporations defined as, Minn. Statutes 2023 513.41
Agents
Acknowledgments in a representative capacity, Minn. Statutes 2023 358.52
Appointment, receivers, duties, Minn. Statutes 2023 316.11
Corporate fiduciary agents, attorney fees, Minn. Statutes 2023 481.02
Lawsuits, jurisdiction, Minn. Statutes 2023 543.19
Political contributions, violations, Minn. Statutes 2023 211B.15
Real estate tax judgment sales redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION
Transfer agents
Defined, Minn. Statutes 2023 520.21
Security transfers, see Transfer agents under SECURITIES
Agricultural credit corporations, state chartered, loans, interest rate limitations, Minn. Statutes 2023 334.061
Agricultural land, acquisition of title, Minn. Statutes 2023 500.221, 500.24
Alarm and communication systems, see under ELECTRICAL SYSTEMS
American employers, corporations defined as, Minn. Statutes 2023 268.035
Answers
Time, Minn. Statutes 2023 5.25
Violations, complaints, Minn. Statutes 2023 316.02
Appeals, removal of officers or trustees, effect, Minn. Statutes 2023 316.04
Appearance for, exceptions to unauthorized practice of law, Minn. Statutes 2023 481.02
Aquatennial, trademark or trade name, Minn. Statutes 2023 333.14 to 333.16
Aquatic pest control applicators, licenses, Minn. Statutes 2023 18B.32
Architects, licenses, Minn. Statutes 2023 326.14
Articles of incorporation
Amendments, assignment and satisfaction of mortgages, Minn. Statutes 2023 507.411
Violations, Minn. Statutes 2023 316.06
Assessments
Sequestration of property, order of disposal, Minn. Statutes 2023 316.05
Assets
Abandoned and unclaimed property, see ABANDONED AND UNCLAIMED PROPERTY
Distributions, see same under this topic
Diversion, fine, Minn. Statutes 2023 609.52
Evidence of, Minn. Statutes 2023 316.18
Iranian investments, divestiture of, Minn. Statutes 2023 11A.244
Personal property, see same under this topic
Real property, see same under this topic
Sale, lease, transfer, or other disposition, deed taxes, see DEED TAXES
Sequestration, Minn. Statutes 2023 316.05
Associations or groups acting as, lawsuits against, Minn. Statutes 2023 556.01
Assumed names, see ASSUMED NAMES
Attorney general, duties regarding
Annulment of incorporation, lawsuits, Minn. Statutes 2023 556.06
Execution to collect costs, Minn. Statutes 2023 556.09
Judgment against corporation, judgment roll, filing with secretary of state, Minn. Statutes 2023 556.12
Judgment of dissolution, Minn. Statutes 2023 556.08
Prosecution, Minn. Statutes 2023 8.03
Receivership, Minn. Statutes 2023 556.10
Vacation of charter, Minn. Statutes 2023 556.07
Attorneys for corporation
Acknowledgments in a representative capacity, Minn. Statutes 2023 358.52
Conveyance of real property, Minn. Statutes 2023 507.05
Corporate fiduciary agents, Minn. Statutes 2023 481.02
Political contributions, violations, Minn. Statutes 2023 211B.15
Auctioneers, licenses, Minn. Statutes 2023 330.01
Authorized farm corporations, see CORPORATE AND PARTNERSHIP FARMING
Bail bond corporations, Minn. Statutes 2023 629.70
Bikeways cooperation, model standards, Minn. Statutes 2023 160.262
Board of directors
Appointments by, attorneys, conveyance of real property, Minn. Statutes 2023 507.05
Compensation and salaries, Minn. Statutes 2023 268.035
Corporations created by territorial legislature, Minn. Statutes 2023 302A.92
Definitions, Minn. Statutes 2023 322C.0102
Directors
Debt prorating companies, licenses, Minn. Statutes 2023 45.0292, 609B.164
Defined as fiduciaries, Minn. Statutes 2023 336.3-307
Life insurance, insurable interest in life of insured required, Minn. Statutes 2023 60A.0783
Duties, neglect of or refusal to perform, corporate debts resulting from, liability, Minn. Statutes 2023 300.64
Lawsuits, corporate debt, liability, Minn. Statutes 2023 300.64
Liability
Enforcement, hearings, Minn. Statutes 2023 316.17
Generally, Minn. Statutes 2023 300.64
Unemployment insurance tax violations, personal liability, Minn. Statutes 2023 268.063
Meetings, court-ordered, Minn. Statutes 2023 316.03
Resolutions by, Minn. Statutes 2023 507.05
Board of trustees, corporations created by territorial legislature, Minn. Statutes 2023 302A.92
Bondholders, dissolution petitions, Minn. Statutes 2023 316.07
Bonds (officers and fiduciaries)
Receivers, Minn. Statutes 2023 316.11
Border cities, seed capital investment credit, Minn. Statutes 2023 116J.8732, 290.06
Breach of fiduciary duty, directors' liability, limitations, Minn. Statutes 2023 300.64
Breach of loyalty, directors, liability, Minn. Statutes 2023 300.64
Business affairs
Dissolution petitions, Minn. Statutes 2023 316.07
Suspension, Minn. Statutes 2023 316.06
Business association, corporations defined as, Minn. Statutes 2023 345.31
Business corporation law, election of application, Minn. Statutes 2023 302A.021
Business corporations, see BUSINESS CORPORATIONS
Business entities, corporations defined as, Minn. Statutes 2023 60K.31
Businesses, corporations defined as, Minn. Statutes 2023 363A.03
C corporations, income, tax treatment, Minn. Statutes 2023 290.17
Canada, investments in, insurance companies, Minn. Statutes 2023 60A.11
Capital gains and losses
Additions to income, Minn. Statutes 2023 290.0133
Net income, Minn. Statutes 2023 290.01, 290.9728
Subtractions from income, Minn. Statutes 2023 290.0134
Capital stock, see Shares under this topic
Cemetery corporations, see CEMETERY ASSOCIATIONS
Certificates and certification, documents, filing fees, Minn. Statutes 2023 5.12
Certificates of incorporation
Board of directors, Minn. Statutes 2023 300.64
Definitions, business corporation law, Minn. Statutes 2023 302A.011
Violations, Minn. Statutes 2023 316.06
Certified copies
Corporations created by territorial legislature, directors or trustees, Minn. Statutes 2023 302A.92
Dissolution decrees, Minn. Statutes 2023 316.09
Charitable corporations, see CHARITABLE CORPORATIONS
Chartered, professional firms, names, Minn. Statutes 2023 319B.05
Charters
Amendments, mortgages, Minn. Statutes 2023 507.411
Surrender, racketeering, Minn. Statutes 2023 609.911
Vacating, lawsuits, Minn. Statutes 2023 556.07 to 556.11, 556.13
Cigarette and tobacco products taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Cities, see Corporations under CITIES
Claims against
Dissolution proceedings, Minn. Statutes 2023 316.15 to 316.17
Liquidation proceedings, foreign-money claims, Minn. Statutes 2023 548.40 to 548.53
Sequestration of property, order of disposal, Minn. Statutes 2023 316.05
Surplus, order of distribution, Minn. Statutes 2023 316.23
Clearing corporations, see under SECURITIES
Clerical service corporations
Banks, Minn. Statutes 2023 48.89, 48.892
Savings banks, Minn. Statutes 2023 50.085, 50.1465
Closely held corporations, see under BUSINESS CORPORATIONS
Collection agencies, see COLLECTION AGENCIES
Collections, scientific or works of art, exhibitions, first class cities, Minn. Statutes 2023 450.21, 450.22
Commercial telephone solicitation, exemption, Minn. Statutes 2023 325E.26
Committees, corporations defined as, Minn. Statutes 2023 211B.01
Community development corporations, Minn. Statutes 2023 116J.980, 116J.982, 116L.19, 462A.21
Compensation and salaries, claims, sequestration of property, order of disposal, Minn. Statutes 2023 316.05
Complaints
Answers, time, Minn. Statutes 2023 5.25
Attorney general, duties, Minn. Statutes 2023 316.02, 316.06
Unsatisfactory execution of judgments, Minn. Statutes 2023 316.05
Violations, generally, Minn. Statutes 2023 316.02, 316.06
Consolidations
Constituent corporations, effect on, Minn. Statutes 2023 300.15
Corporate identity changes, mortgage assignment and satisfaction, Minn. Statutes 2023 507.411
Deed taxes, see DEED TAXES
New corporations, Minn. Statutes 2023 300.15
Constituent corporations, consolidation, effect, Minn. Statutes 2023 300.15
Contracts
Community resource programs, Minn. Statutes 2023 466A.07
Soil and water conservation districts, Minn. Statutes 2023 103C.231
Contributions
Authorized contributions, Minn. Statutes 2023 300.66
Policy of state, Minn. Statutes 2023 300.67
Prior gifts, validation, Minn. Statutes 2023 300.68
Conveyances, attorneys, duties, Minn. Statutes 2023 507.05
Cooperative housing corporations
Defined as eligible mortgagors, Minn. Statutes 2023 462A.03
Directors, Minn. Statutes 2023 308A.305
Existing debt, refinancing by Housing Finance Agency, Minn. Statutes 2023 462A.05
Corporate attorneys, see Attorneys for corporation under this topic
Corporate bonds
Bondholders, dissolution petitions, Minn. Statutes 2023 316.07
Investments in, reinsurance intermediary-brokers, Minn. Statutes 2023 60A.715
Public service corporations, Minn. Statutes 2023 301B.04, 301B.05
Corporate existence, see Dissolution under this topic
Corporate farming, see CORPORATE AND PARTNERSHIP FARMING
Corporate franchise taxes, see Corporations under INCOME AND FRANCHISE TAXES
Corporate franchises, Minn. Statutes 2023 290.01
Corporate names
Changes, Minn. Statutes 2023 507.411
Dissolution petitions, Minn. Statutes 2023 316.07
Professional firms, required endings, Minn. Statutes 2023 319B.05
Corporate seal
Forgery, Minn. Statutes 2023 609.625
Private seals, abolished, Minn. Statutes 2023 358.01
Corporations created by territorial legislature, directors or trustees, Minn. Statutes 2023 302A.92
Counties, see Corporations under COUNTIES
Credit, Minn. Statutes 2023 334.022
Creditors
Order of payment by receiver, Minn. Statutes 2023 316.11
Rights and preferences, consolidations, effect, Minn. Statutes 2023 300.15
Currency exchanges, see CURRENCY EXCHANGES
Data, see Tax returns under this topic
Debt prorating companies, see DEBT PRORATING COMPANIES
Debts, see Indebtedness under this topic
Definitions
Armories, Minn. Statutes 2023 193.139
Business corporations, Minn. Statutes 2023 302A.011, 302A.473, 302A.521
Commercial Code, Minn. Statutes 2023 336.1-201, 336.5-102
Construction manager/general contractor contracts, Minn. Statutes 2023 161.3207
Drivers licenses, Minn. Statutes 2023 171.01
Foreign corporations, Minn. Statutes 2023 303.02
Foreign-influenced corporations, Minn. Statutes 2023 211B.15
Fraudulent Transfer Act, Minn. Statutes 2023 513.41
Housing, statutory warranties, Minn. Statutes 2023 327A.01
Human Rights Act, Minn. Statutes 2023 363A.03
Income and franchise taxes, Minn. Statutes 2023 290.01
Insurance law, Minn. Statutes 2023 60K.31
Investments of Insurers Act, Minn. Statutes 2023 60L.01
Limited liability companies, Minn. Statutes 2023 322C.0102
Occupational safety and health, Minn. Statutes 2023 182.651
Public utilities, Minn. Statutes 2023 216B.02
Simplification of fiduciary security transfers, Minn. Statutes 2023 520.21
Small Employer Health Benefit Act, Minn. Statutes 2023 62L.02
Unclaimed property, disposition, Minn. Statutes 2023 345.31
Unemployment Insurance Law, Minn. Statutes 2023 268.035
Uniform Custodial Trust Act, Minn. Statutes 2023 529.01
Warehouses, Minn. Statutes 2023 231.01
Workers' compensation, Minn. Statutes 2023 176.183
Dentistry, unlawful practice, Minn. Statutes 2023 150A.11
Detectives, see Corporations under DETECTIVES
Development corporations, Minn. Statutes 2023 174.02, 301.71 to 301.84, 302A.031
Directors, see Board of directors under this topic
Disability access, cost of providing, income, subtractions, Minn. Statutes 2023 290.0134
Disclosure
Corporate tax returns, Minn. Statutes 2023 270B.03, 270B.14
Notice of business activities reports, Minn. Statutes 2023 270B.14
Dissolution
By attorney general, Minn. Statutes 2023 316.06
Claims against, see same under this topic
Decrees, Minn. Statutes 2023 316.06 to 316.09
Grounds, Minn. Statutes 2023 316.06, 316.07
Hearings, notice, Minn. Statutes 2023 316.08
Involuntary dissolution, Minn. Statutes 2023 28A.0753
Judgments, Minn. Statutes 2023 556.08
Petitions, Minn. Statutes 2023 316.07
Political contributions, violations, effect, Minn. Statutes 2023 211B.15
Receivers and receivership, see same under this topic
Restraint of trade, Minn. Statutes 2023 325D.60, 325D.61
Distributions
Debt payment, avoiding, Minn. Statutes 2023 609.52
Defined as income, Minn. Statutes 2023 501C.1103
Liquidation proceedings, foreign-money claims, Minn. Statutes 2023 548.40 to 548.53
Priority of obligations, Minn. Statutes 2023 316.11
Sequestration of property, order of disposal, Minn. Statutes 2023 316.05
Surplus, order of priority, Minn. Statutes 2023 316.23
Time of entitlement, Minn. Statutes 2023 501C.1104
Divested corporations, income tax returns, filing, due dates, Minn. Statutes 2023 289A.18
Dividends
Distribution of trust interests, Minn. Statutes 2023 501C.1106
Income and franchise taxes, deductions allowed, Minn. Statutes 2023 290.21
Payment, Minn. Statutes 2023 300.64
Divisions, public utilities, affiliated interests, Minn. Statutes 2023 216B.48
Domestic corporations, see BUSINESS CORPORATIONS
Employee stock ownership plan interests, professional firms, Minn. Statutes 2023 319B.07
Employees
Appearance for corporation, Minn. Statutes 2023 481.02
Corporate tax returns, inspection, rights, Minn. Statutes 2023 270B.03
Indemnification, Minn. Statutes 2023 181.970
Liability, unemployment insurance tax violations, Minn. Statutes 2023 268.063
Political contributions, Minn. Statutes 2023 211B.15
Tax liability, delinquent personal property taxes, Minn. Statutes 2023 277.21
Employers, corporations defined as
Occupational safety and health, Minn. Statutes 2023 182.651
Unemployment Insurance Law, Minn. Statutes 2023 268.035
Employment agencies, see EMPLOYMENT AGENCIES
Enterprise Minnesota, Inc., Minn. Statutes 2023 116O.01 to 116O.20
Equity interests
Defined as securities, Minn. Statutes 2023 336.8-103
Distribution of trust interests, Minn. Statutes 2023 501C.1106
Evidence
Corporate identity changes, Minn. Statutes 2023 507.411
Dissolution proceedings, Minn. Statutes 2023 316.18
Instruments for payment of money, use as, Minn. Statutes 2023 602.03
Executions (creditors remedies), supplementary proceedings, order to appear, Minn. Statutes 2023 575.02
Executive officers, definitions, workers' compensation, Minn. Statutes 2023 176.011
Exemptions, real property appraisers licensure, Minn. Statutes 2023 82B.03
Family farm corporations, see under CORPORATE AND PARTNERSHIP FARMING
Farm corporations, see CORPORATE AND PARTNERSHIP FARMING
Farm lands, ownership, Minn. Statutes 2023 500.24
Farmers' mutual fire insurance companies, see FARMERS MUTUAL FIRE INSURANCE COMPANIES
FDIC, see FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC)
Federal Savings and Loan Insurance Corporation, see FEDERAL SAVINGS AND LOAN INSURANCE CORPORATION
Federal taxable income
Additions, Minn. Statutes 2023 290.0133
Sales factor, determination, Minn. Statutes 2023 290.191
Subtractions, Minn. Statutes 2023 290.0134
Fees
Independent contractors, workers' compensation coverage, Minn. Statutes 2023 176.041
Service of process, Minn. Statutes 2023 5.25
Fiduciaries
Adverse claims, security transfers, Minn. Statutes 2023 520.25
Officers of corporations defined as, Minn. Statutes 2023 520.01
Film corporations, movies, license violations, Minn. Statutes 2023 326.53
Financial corporations, see FINANCIAL INSTITUTIONS
Fines
Criminal convictions, Minn. Statutes 2023 630.17
Political contributions, violations, Minn. Statutes 2023 211B.15
Foreign corporations, see FOREIGN CORPORATIONS
Foreign-influenced corporations, Minn. Statutes 2023 211B.15
Fraternal corporations, cemeteries established before 1885, Minn. Statutes 2023 306.07, 306.08
Funds and accounts, see MULTIPARTY ACCOUNTS
Good faith, acts or omissions not in good faith, directors, liability, Minn. Statutes 2023 300.64
Health care providers, corporations defined as, Minn. Statutes 2023 62A.63
Hearings
Dissolution, Minn. Statutes 2023 316.08, 316.16
Hostile takeovers, see CORPORATE TAKEOVERS
Household goods warehouse operators, see under WAREHOUSES
Housing and redevelopment authorities, formation authorized, for housing projects, Minn. Statutes 2023 469.012
Improvements, defined as personal property, Minn. Statutes 2023 272.03
Income and franchise taxes, see Corporations under INCOME AND FRANCHISE TAXES
Incorporation
Certificates of incorporation, see same under this topic
Destruction, documents filed with county recorder, Minn. Statutes 2023 386.46
Dissolution petitions, Minn. Statutes 2023 316.07
Indebtedness
Consolidations, effect, Minn. Statutes 2023 300.15
Dissolution proceedings, Minn. Statutes 2023 316.07, 316.11
Insufficient funds, Minn. Statutes 2023 316.14
Insurance companies, investments, admitted assets, Minn. Statutes 2023 60A.11
Liability, Minn. Statutes 2023 300.64
Nature and extent, evidence, Minn. Statutes 2023 316.18
Neglect or refusal to discharge, Minn. Statutes 2023 316.06
Receivers, duties, Minn. Statutes 2023 316.11
Sequestration of property, order of disposal, Minn. Statutes 2023 316.05
Surplus, order of distribution, Minn. Statutes 2023 316.23
Indemnification, exception, Minn. Statutes 2023 181.970
Independent expenditures, see Political contributions under CONTRIBUTIONS
Information returns (taxes)
Due dates, Minn. Statutes 2023 289A.18
Extensions, Minn. Statutes 2023 289A.19
Generally, Minn. Statutes 2023 289A.12
Injunctions, violations, generally, Minn. Statutes 2023 316.02
Insignias, see INSIGNIAS
Insolvency
Dissolution, Minn. Statutes 2023 316.06
Dividends, payment, directors, liability, Minn. Statutes 2023 300.64
Forfeiture of rights, Minn. Statutes 2023 316.06
Insurance taxes, see INSURANCE TAXES
Interest rates, see INTEREST
Interior designers, certification, Minn. Statutes 2023 326.14
Internet service providers, search warrants, production of records, Minn. Statutes 2023 626.18
Intervenors, attorney general, public interest matters, Minn. Statutes 2023 316.10
Investments in, Investment Board, Minn. Statutes 2023 11A.24
Investments permitted
MNvest program, eligibility, Minn. Statutes 2023 80A.461
Savings association accounts, Minn. Statutes 2023 51A.31
Judgments
Criminal fines, Minn. Statutes 2023 630.17
Dissolution, Minn. Statutes 2023 556.08, 556.09, 556.10
Landscape architects, license, Minn. Statutes 2023 326.14
Large corporations, income and franchise taxes, Minn. Statutes 2023 289A.26
Lawsuits
Actions against, exemption, Minn. Statutes 2023 316.24
Annulment or dissolution of incorporation, Minn. Statutes 2023 556.06 to 556.10
Appearance for corporation, Minn. Statutes 2023 481.02
Business activities report, failure to file on time, Minn. Statutes 2023 290.371
Conciliation court actions, appearance for, Minn. Statutes 2023 491A.02
Directors, liability, Minn. Statutes 2023 300.64
Mode of prosecution, Minn. Statutes 2023 316.01
Officers, liability, Minn. Statutes 2023 300.64
Parties to suits, see same under this topic
Place of trial, venue, Minn. Statutes 2023 542.09
Pleadings, verification, Minn. Statutes 2023 544.15
Prohibited actions, Minn. Statutes 2023 316.01
Proof of incorporation, Minn. Statutes 2023 544.21
Public interest matters, Minn. Statutes 2023 316.10
Receivers and receivership, see same under this topic
Termination of corporate existence, Minn. Statutes 2023 28A.0753
Vacating charter, Minn. Statutes 2023 556.07 to 556.10
Legal newspapers, availability, Minn. Statutes 2023 331A.02
Legal representatives, corporate tax returns, inspection, rights, Minn. Statutes 2023 270B.03
Lessors of employees
Unemployment insurance taxes, Minn. Statutes 2023 268.046
Workers' compensation, Minn. Statutes 2023 79.255
Liabilities and obligations, see Indebtedness under this topic
Liability
Corporate franchise taxes, Minn. Statutes 2023 289A.31
Internet service providers, search warrants, Minn. Statutes 2023 626.18
Labor or sex trafficking, Minn. Statutes 2023 609.284
Officers, see same under this topic
Restraint of trade, Minn. Statutes 2023 325D.61
Security transfers, transfer agents, see Transfer agents under SECURITIES
Taxes, Minn. Statutes 2023 270C.56
License holders, corporations defined as, Minn. Statutes 2023 245A.02
Licenses, Minn. Statutes 2023 270C.72
Liens, consolidations, effect, Minn. Statutes 2023 300.15
Life insurance companies, subsidiaries, investments, Minn. Statutes 2023 61A.281
Limited, Ltd., professional firms, names, Minn. Statutes 2023 319B.05
Liquidation
Distribution of trust interests, Minn. Statutes 2023 501C.1106
Distribution proceedings, foreign-money claims, Minn. Statutes 2023 548.40 to 548.53
Services incidental to, debt management services providers, exclusion, Minn. Statutes 2023 332A.02
Local governments, creation, Minn. Statutes 2023 465.717, 465.719
Mail order businesses, see MAIL ORDER SALES
Managers
Appearance for association, Minn. Statutes 2023 481.02
Life insurance, insurable interest in life of insured, Minn. Statutes 2023 60A.0783
Manufactured homes, see Corporations under MANUFACTURED HOMES
Members of corporation
Dissolution petitions, Minn. Statutes 2023 316.07
Meetings, Minn. Statutes 2023 316.03
Petitions by, dissolution, Minn. Statutes 2023 316.07
Priority of obligations, Minn. Statutes 2023 316.11
Mergers
Corporate identity changes, Minn. Statutes 2023 507.411
Deed taxes, see DEED TAXES
Distribution of trust interests, Minn. Statutes 2023 501C.1106
Minnesota Business Finance, Inc., Minn. Statutes 2023 116S.01 to 116S.11
Minnesota employees insurance program, see under HEALTH AND ACCIDENT INSURANCE
Misconduct, intentional, directors, liability, Minn. Statutes 2023 300.64
Mortgage corporations, see MORTGAGE CORPORATIONS
Mortgages, assignment and satisfaction, corporate identity changes, prima facie evidence, Minn. Statutes 2023 507.411
Motion picture corporations, license violations, Minn. Statutes 2023 326.53
Motor carriers, see MOTOR CARRIERS
Motor vehicles, previously registered in Minnesota, sales taxes, exemption, Minn. Statutes 2023 297B.03
Municipal corporations, see MUNICIPAL CORPORATIONS
Mutual reinsurance or guaranty associations, Minn. Statutes 2023 67A.40 to 67A.43
Names, see Corporate names under this topic
Negotiable instruments, ultra vires acts, rescission of negotiation, Minn. Statutes 2023 336.3-202
Net income
Franchise tax measured by, Minn. Statutes 2023 290.02
Nondeductible items, Minn. Statutes 2023 290.10
Understatement, effect, Minn. Statutes 2023 290.34
Nonprofit corporations, see NONPROFIT CORPORATIONS
Nonprofit health service plan corporations, see NONPROFIT HEALTH SERVICE PLAN CORPORATIONS
Nonprofit hospital service corporations, see NONPROFIT HOSPITAL SERVICE CORPORATIONS
Obligations, see Indebtedness under this topic
Officers
Absentee corporate officers, service of process on, Minn. Statutes 2023 543.08
Acknowledgments in a representative capacity, Minn. Statutes 2023 358.52
Appearance for corporation, Minn. Statutes 2023 481.02
Benefits or wage supplements, failure to pay, Minn. Statutes 2023 181.74
Corporate tax returns, inspection, rights, Minn. Statutes 2023 270B.03
Courts, powers, Minn. Statutes 2023 316.03
Debt prorating companies, licenses, Minn. Statutes 2023 45.0292, 609B.164
Defined as employees, Minn. Statutes 2023 290.92
Defined as fiduciaries, Minn. Statutes 2023 520.01
Definitions
Commercial Code, Minn. Statutes 2023 336.1-201, 336.3-307
Uniform Fiduciaries Act, Minn. Statutes 2023 520.01
Withholding (taxes), Minn. Statutes 2023 290.92
Workers' compensation, uninsured and self-insured employers, Minn. Statutes 2023 176.183
Documents, drafting, Minn. Statutes 2023 481.02
Duties, neglect of or refusal to perform, Minn. Statutes 2023 300.64, 586.10
Environmental crimes, knowledge, Minn. Statutes 2023 609.671
Execution by, Minn. Statutes 2023 575.02, 575.07
Executive officers, workers' compensation, Minn. Statutes 2023 176.011
Fiduciary agents, legal work, Minn. Statutes 2023 481.02
Lawsuits, corporate debt, liability, Minn. Statutes 2023 300.64
Liability
Neglect of or refusal to perform duties, Minn. Statutes 2023 300.64
Unemployment insurance tax violations, personal liability, Minn. Statutes 2023 268.063
Unfair discrimination and competition, Minn. Statutes 2023 325D.071
Misconduct, Minn. Statutes 2023 316.03
Oaths, power to administer, Minn. Statutes 2023 358.25
Payment by, fines and penalties, Minn. Statutes 2023 316.03
Political contributions, violations, Minn. Statutes 2023 211B.15
Public officials and public bodies, powers, Minn. Statutes 2023 316.03
Removal, Minn. Statutes 2023 316.03, 316.04
Reports given, official conduct, Minn. Statutes 2023 316.03
Service of process on, Minn. Statutes 2023 5.25
Suspension, Minn. Statutes 2023 316.03, 316.04
Tax liability, delinquent personal property taxes, Minn. Statutes 2023 277.21
Theft, timber on state lands, Minn. Statutes 2023 90.301
Unemployment insurance, noncovered employment, Minn. Statutes 2023 268.035
Vacancies, Minn. Statutes 2023 316.03, 316.04
Operators of vehicles transporting wheelchair users, corporations defined as, Minn. Statutes 2023 299A.11
Orders
Directors, liability, service of notice, Minn. Statutes 2023 316.17
Dissolution, Minn. Statutes 2023 316.06 to 316.09, 316.15
Public interest matters, complaints or petitions, service on attorney general, Minn. Statutes 2023 316.10
Removal of officers or trustees, Minn. Statutes 2023 316.04
Sequestration of property, Minn. Statutes 2023 316.05
Surplus, order of distribution, Minn. Statutes 2023 316.23
Organizations, corporations defined as, Minn. Statutes 2023 322C.1001
Owners
Distribution of trust interests, Minn. Statutes 2023 501C.1106
Life insurance, insurable interest in life of insured required, Minn. Statutes 2023 60A.0783
Workers' compensation duties, Minn. Statutes 2023 171.01, 176.183
Participation in, nonprofit corporations, authorized, Minn. Statutes 2023 317A.161
Parties to suits
Attorney general, public interest matters, Minn. Statutes 2023 316.10
Receivers, Minn. Statutes 2023 316.11, 316.19
Payments by, information returns (taxes), filing, Minn. Statutes 2023 289A.12
Payments to, fines and penalties, Minn. Statutes 2023 316.03
Personal estate, defined as personal property, personal property taxes, Minn. Statutes 2023 272.03
Personal property
Consolidations, effect, Minn. Statutes 2023 300.15
Dissolution petitions, Minn. Statutes 2023 316.07
Tax liens, Minn. Statutes 2023 270C.63, 272.481
Personal property taxes, see under PROPERTY TAXES
Pipefitting corporations, see PIPEFITTERS
Policy of state, corporate contributions, Minn. Statutes 2023 300.67
Political contributions, see Corporate political contributions under CONTRIBUTIONS
Power of attorney, real estate transactions, Minn. Statutes 2023 523.17
Primary employment sites, corporations defined as, Minn. Statutes 2023 148.7802
Priorities and preferences
Dissolution, priority of obligations, Minn. Statutes 2023 316.11
Sequestration of property, order of disposal, Minn. Statutes 2023 316.05
Surplus, order of distribution, Minn. Statutes 2023 316.23
Private agencies, corporations defined as, Minn. Statutes 2023 245A.02
Private foundations law, Minn. Statutes 2023 317A.113
Professional association (P.A.), professional firms, names, required endings, Minn. Statutes 2023 319B.05
Professional corporation (P.C.), professional firms, names, required endings, Minn. Statutes 2023 319B.05
Professional engineers, licenses, Minn. Statutes 2023 326.14
Professional firms, see PROFESSIONAL FIRMS
Professional service corporation (P.S.C.), professional firms, names, required endings, Minn. Statutes 2023 319B.05
Property
Assets, see same under this topic
Basis, federal and state income taxes, Minn. Statutes 2023 290.0135
Property taxes, see PROPERTY TAXES
Protective agents, see Corporations under PROTECTIVE AGENTS (BODYGUARDS)
Public benefit corporations, Minn. Statutes 2023 304A.001 to 304A.301
Public corporations, see PUBLIC CORPORATIONS
Public service corporations, see PUBLIC SERVICE CORPORATIONS
Real property
Consolidations, effect, Minn. Statutes 2023 300.15
Conveyances, Minn. Statutes 2023 507.05
Dissolution petitions, Minn. Statutes 2023 316.07
Land registrations, see Corporations under LAND REGISTRATION
Property taxes, see PROPERTY TAXES
Transactions, by power of attorney, Minn. Statutes 2023 523.17
Real property appraisers licensure, Minn. Statutes 2023 82B.03, 82B.18
Receivers and receivership
Acknowledgments in a representative capacity, Minn. Statutes 2023 358.52
Appointment
Dissolution proceedings, Minn. Statutes 2023 316.08, 316.11
Sequestration of property, Minn. Statutes 2023 316.05
Temporary receivers, Minn. Statutes 2023 316.03
Appointments by, agents, Minn. Statutes 2023 316.11
Bond, Minn. Statutes 2023 316.11
Duties and powers
Dissolved corporations, Minn. Statutes 2023 556.10
Generally, Minn. Statutes 2023 316.11
Ratable assessments, collection, Minn. Statutes 2023 316.19, 316.20
Expenses, Minn. Statutes 2023 316.05, 316.18, 316.23
Lawsuits, Minn. Statutes 2023 316.11, 316.19 to 316.21
Notice received, Minn. Statutes 2023 316.15, 316.17
Payments to, ratable assessments, Minn. Statutes 2023 316.18
Temporary receivers, Minn. Statutes 2023 316.03, 316.04
Reciprocal or interinsurance contracts, Minn. Statutes 2023 71A.01, 71A.06
Recreational camping areas, see TOURIST CAMPS
Recreational manufactured home parks, see RECREATIONAL MANUFACTURED HOME PARKS
Regional channel entities, cable television, Minn. Statutes 2023 238.11, 238.43, 473.129
Registered agents, service of process on, Minn. Statutes 2023 5.25
Rehabilitation, distribution proceedings, foreign-money claims, Minn. Statutes 2023 548.40 to 548.53
Religious corporations, see RELIGIOUS CORPORATIONS
Reports given
Business activities, Minn. Statutes 2023 270B.14, 290.371
Liquor licensees, change in stock ownership, Minn. Statutes 2023 340A.303, 340A.412
Official conduct of officers, Minn. Statutes 2023 316.03
Represented persons, corporations defined as, Minn. Statutes 2023 336.3-307
Research, costs, income, subtractions, Minn. Statutes 2023 290.0134
Residential building contractors
Licenses, see under RESIDENTIAL BUILDING CONTRACTORS
Qualifying persons, see under RESIDENTIAL BUILDING CONTRACTORS
Residential care homes, see RESIDENTIAL CARE HOMES
Residential mortgage originators and servicers, Minn. Statutes 2023 58.01 to 58.17, 60K.43
Restraint of trade, liability, Minn. Statutes 2023 325D.60, 325D.61
Rights, privileges, and franchises
Forfeiture, Minn. Statutes 2023 316.06
Injunctions, Minn. Statutes 2023 316.02
Risk retention groups, see under LIABILITY INSURANCE
S corporations, see S CORPORATIONS
Sales and use taxes, exemptions, Minn. Statutes 2023 289A.56, 469.1734
School districts
Creation, Minn. Statutes 2023 465.717, 465.719
School districts defined as, Minn. Statutes 2023 216B.02
Securities, see Fiduciaries under SECURITIES
Service corporation (S.C.), professional firms, names, Minn. Statutes 2023 319B.05
Service marks, see SERVICE MARKS
Service of process on
Absentee corporate officers, Minn. Statutes 2023 543.08
Delinquent taxes, contested case hearings, Minn. Statutes 2023 270C.72
Enforcement of liability, hearings, Minn. Statutes 2023 316.17
Generally, Minn. Statutes 2023 5.25
Public Utilities Commission, orders and notices, Minn. Statutes 2023 216.17
Withholding (taxes), noncompliance notice, Minn. Statutes 2023 270C.60
Small employers
Corporations defined as, Minn. Statutes 2023 62L.02
Small employer health benefit plans, see SMALL EMPLOYER HEALTH BENEFIT PLANS
Social corporations, see SOCIAL CORPORATIONS
Solicitation of charitable funds, see under CHARITABLE ORGANIZATIONS
Special or local laws, Minn. Const. art 12 s 1
Sponsors of contests, corporations defined as, Minn. Statutes 2023 325F.755
Stockholders, see Shareholders under this topic
Stocks, see Shares under this topic
Subrogation, surplus, order of distribution, Minn. Statutes 2023 316.23
Subsidiary corporations
Definitions, Minn. Statutes 2023 60D.15, 322C.0102, 326B.805
Farm products dealers, parent company, liability, Minn. Statutes 2023 27.133
Insurance companies, see Subsidiaries under INSURANCE COMPANIES
Successors of a beneficiary, corporations defined as, Minn. Statutes 2023 336.5-102
Summonses, lawsuits, commencement, Minn. Statutes 2023 316.01
Surplus, order of distribution, Minn. Statutes 2023 316.23
Surveyors, licenses, Minn. Statutes 2023 326.14
Takeovers, see CORPORATE TAKEOVERS
Tax-exempt corporations, see TAX-EXEMPT CORPORATIONS
Tax incentives
Border city credits, Minn. Statutes 2023 116J.8732, 290.06
Border city new industry credit, Minn. Statutes 2023 289A.56, 469.1734
Tax liability, income and franchise taxes, Minn. Statutes 2023 290.04
Tax liens, personal property notice, filing, Minn. Statutes 2023 270C.63, 272.481
Tax returns
Corporations, see under INCOME AND FRANCHISE TAXES
Information returns (taxes), Minn. Statutes 2023 289A.12, 289A.18, 289A.19
Taxable income
Defined, Minn. Statutes 2023 290.01
Losses created or understatement of, effect, Minn. Statutes 2023 290.34
Taxable net income, deductions from, income and franchise taxes, Minn. Statutes 2023 290.21
Taxes
Delinquent taxes, Minn. Statutes 2023 270C.72
Payment violations, personal liability, Minn. Statutes 2023 270C.56
Sequestration of property, order of disposal, Minn. Statutes 2023 316.05
Termination, see Dissolution under this topic
Toll facilities, private operators, Minn. Statutes 2023 160.84 to 160.87
Tourist camps, see TOURIST CAMPS
Towns
Creation, Minn. Statutes 2023 465.717, 465.719
Towns defined as, Minn. Statutes 2023 216B.02
Township mutual companies, see TOWNSHIP MUTUAL COMPANIES
Trademarks, see TRADEMARKS AND TRADE NAMES
Transfer agents
Defined, Minn. Statutes 2023 520.21
Security transfers, see Transfer agents under SECURITIES
Transfers of money or property, unauthorized or illegal acts set aside by courts, Minn. Statutes 2023 316.03
Transient merchant, corporation defined as, Minn. Statutes 2023 329.099
Trustees
Appeals, Minn. Statutes 2023 316.04
Boards of trustees, corporation created by territorial legislature, Minn. Statutes 2023 302A.92
Continuation or operation, powers, Minn. Statutes 2023 501C.0816
Corporations acting as, Minn. Statutes 2023 469.153, 469.161, 469.163
Corporations defined as, Minn. Statutes 2023 469.153
Trusts, see TRUSTS
Ultra vires acts
Negotiable instruments, rescission of negotiation, Minn. Statutes 2023 336.3-202
Unemployment Insurance Law, Minn. Statutes 2023 268.0625
Usury, see USURY
Vendors, corporations defined as, Minn. Statutes 2023 327A.01
Viatical settlements, Minn. Statutes 2023 60A.964, 62S.01
Violations and penalties
Business activities report, failure to file on time, effect, Minn. Statutes 2023 290.371
Complaints, answers, Minn. Statutes 2023 316.02, 316.06
Dentistry, unlawful practice, Minn. Statutes 2023 150A.11
Dissolution, Minn. Statutes 2023 316.06
Forfeiture of rights, Minn. Statutes 2023 316.06
Officers, generally, Minn. Statutes 2023 316.03
Warehouse operators, see under WAREHOUSES
Workers' compensation, see WORKERS COMPENSATION
Workers' compensation commercial self-insurance groups, exclusion, Minn. Statutes 2023 79A.20
Workers' compensation self-insurance, see WORKERS COMPENSATION SELF-INSURANCE
Writs of mandamus, see WRITS OF MANDAMUS